海南离境退税政策形同虚设去年年底,海南正式推出“离境退税”政策。该政策全称为境外旅客购物离境退税,指对境外旅客在退税定点商店购买的随身携带和托运出境的退税物品,按规定退税的政策。基本流程包括:购物申请退税、海关验核确认、代理机构退税和集中退税结算四个环节,境外旅客只涉及前三个环节。政策规定,旅客必须在指定商店购买满足规定金额的商品,在指定时间内办理相关手续。对个人购买消费品实行离境退税业务在我国属首创。从本质上说,该政策属于出口退税政策的有机组成部分,境外旅客购买的商品相当 Hainan departure tax rebate policy in name only At the end of last year, Hainan officially launched “departure tax rebate ” policy. The policy is called “Departure Tax Refund for Overseas Passenger Shopping” and refers to the policy of refunding refunds according to the regulations on the tax-refundable items that are carried abroad and checked out by overseas travelers in designated tax rebates stores. The basic process includes: shopping application tax rebates, customs verification, agency refunds and centralized tax rebate settlement four links, foreign tourists only involve the first three links. The policy stipulates that passengers must purchase the goods satisfying the stipulated amount in the designated shop and handle the relevant formalities within the designated time. Departure tax rebate business for personal purchases of consumer goods in China is the first. In essence, the policy is an integral part of the export tax rebate policy, and the goods purchased by overseas travelers are equivalent